Fr

Independent Examinations

At Millet Audit, we provide professional charity independent examinations for charities and not-for-profit organisations across the UK, delivered on site at your premises. We understand the importance of transparency, accountability, and accurate financial reporting within the charity sector, and we work closely with trustees to ensure organisations meet their reporting obligations with confidence and clarity.

Get in Touch

What Is an Independent Examination?

An independent examination is a review of a charity’s accounts carried out by an independent professional and is designed for charities that do not require a full statutory audit but still need external scrutiny of their financial records. Independent examinations help trustees demonstrate that the charity’s accounts have been properly prepared and that financial reporting requirements have been met in line with Charity Commission guidance. We provide independent examinations for organisations across the UK through an on-site process that is thorough, efficient, and easy to manage. We understand that trustees are responsible for ensuring accurate financial reporting, and our role is to provide reassurance while making the process straightforward and accessible. By working closely with your organisation at your premises, we help ensure your charity remains compliant while reducing stress and administrative pressure on your internal team.

Request A Callback

Who Needs an Independent Examination?

Many charities in the UK are legally required to have their accounts independently examined once their income exceeds certain thresholds, while some governing documents may also require an examination even where it is not legally necessary. Independent examinations are commonly suitable for smaller charities that do not meet the criteria for statutory audits but still require external financial review and reporting oversight. At Millet Audit, we help charities understand whether they need an independent examination or a full statutory audit and explain the requirements clearly so trustees fully understand their responsibilities. Our team works with charities of all sizes and structures across the UK, providing tailored support that ensures organisations meet their obligations while maintaining strong governance, transparency, and accountability to donors, regulators, and stakeholders.

Get in Touch

Independent Examinations – delivery and excellence

An independent examination of a small charity is delivered efficiently and effectively through clear planning, focused procedures, and active collaboration with trustees. We agree a realistic timetable at the outset and work within your time frame to minimise disruption. We attend your premises to review records and perform targeted checks, working directly alongside your team so queries are resolved as they arise. Our approach is underpinned by our robust mWork methodology, ensuring a consistent, risk-based review that focuses on key balances and disclosures. This allows us to provide a timely, cost-effective service while maintaining professional standards and delivering meaningful insights to support good governance.

Contact Us Today

REVIEWS

Commendations from just some of our clients

CASS Assurance – Millet Audit Accounting has helped with our client account audit recently and the service has been exceptional, good value for money and I have found them to be professional …

Charles Lyndon Solicitors

Grant Assurance – Andrew was very responsive, as the accountant report requested needed to be completed on a relatively tight timeline. He was quick to come back with any relevant queries and very pleasant to work with. I highly recommend working with Andrew for independent accountant reports!

Renuka Ramanujam

Charity Audit – I do recommend Millet Audit, it was especially good experience working with Andrew, who was very professional and responsive. A trustworthy auditor to rely on.

C Yang

Independent Examination – Millet Audit Accountant helped us enormously at short notice and we are extremally grateful to have been introduced to them. We are looking forward to continuing to build a long lasting professional relationship.

S Kalik

Compliance – I highly recommend the accounting services from Millet Audit. The team was thorough, organised, and helped streamline my financial records. Their expertise ensured compliance and provided valuable insights for better financial management. A fantastic, reliable and efficient service.

J Stere

Recently moved to Millet Audit and the service has been great. They made our recent accounts a very smooth and easy process. Would definitely recommend.

Dorothea A

The Benefits of Independent Examinations

Independent examinations provide reassurance to trustees, donors, grant providers, and regulators that a charity’s accounts have been reviewed by an independent professional and prepared in line with current reporting requirements. These examinations help improve transparency, strengthen stakeholder confidence, and demonstrate responsible financial management across the organisation. At Millet Audit, we believe independent examinations should provide more than basic compliance and should also offer practical value to charities by helping identify areas where financial processes, reporting systems, and governance can be improved. A well-managed independent examination can support funding applications, improve accountability, and reduce financial risks by ensuring that financial records are accurate and properly maintained. By tailoring our approach to the needs of each charity, we help organisations across the UK strengthen their financial reporting while continuing to focus on delivering positive outcomes within their communities.

Get in Touch

OUR SERVICES

Our Expertise

London

Audit

Learn More

Independent Examination

Learn More

Assurance

Learn More

REVIEWS

Commendations from just some of our clients

CASS Assurance – Millet Audit Accounting has helped with our client account audit recently and the service has been exceptional, good value for money and I have found them to be professional …

Charles Lyndon Solicitors

Grant Assurance – Andrew was very responsive, as the accountant report requested needed to be completed on a relatively tight timeline. He was quick to come back with any relevant queries and very pleasant to work with. I highly recommend working with Andrew for independent accountant reports!

Renuka Ramanujam

Charity Audit – I do recommend Millet Audit, it was especially good experience working with Andrew, who was very professional and responsive. A trustworthy auditor to rely on.

C Yang

Independent Examination – Millet Audit Accountant helped us enormously at short notice and we are extremally grateful to have been introduced to them. We are looking forward to continuing to build a long lasting professional relationship.

S Kalik

Compliance – I highly recommend the accounting services from Millet Audit. The team was thorough, organised, and helped streamline my financial records. Their expertise ensured compliance and provided valuable insights for better financial management. A fantastic, reliable and efficient service.

J Stere

PEOPLE

Our Team

Highly trained
and skilled UK based team

Meet the Team

Regulated by

ICAEW

Find us on

Auditors Register

REGISTER OF STATUTORY AUDITORS

We’re committed

Our Commitments

Integrity

Everything we do we do with the upmost integrity

Understanding

We will ensure we understand your business

Commitment

We will work with you to deliver an efficient audit

Life

We organise ourselves so that we can best balance life and work

Training

We are committed to developing our team

Career

We want our team to progress and reach their maximum potential

Recent Articles

Late Filing of Audited Financial Statements: Why Filing Unaudited Accounts May Create Bigger Problems

Late Filing of Audited Financial Statements Missing a Companies House filing deadline is never ideal. Directors are understandably keen to avoid late filing penalties, particularly where the accounts are only days...

Valuing Share Options in Private Companies

Valuing Share Options in Private Companies: Methods and Audit Considerations Introduction Many private companies use share option schemes to attract, motivate and retain key employees. Whether the scheme involves EMI options,...

Charity Audit Management Letters: How Trustees Should Respond to Findings

The signed audit report is the public outcome of a charity audit, but it is not always the document that drives the most operational improvement. Auditors often issue a separate management...

What Documents Are Needed for a Charity Audit?

One of the first questions asked by a charity preparing for an audit is what documents the auditor will need. The simple answer is that the evidence must support the figures,...

How to Prepare for a Charity Audit: A 12-Week Timeline

Preparing for a charity audit is easier when it is treated as a project with owners, milestones and review time. The work should not begin when the auditor sends the first...

Charity Audit Guide & Checklist for UK Charities

Charity audits sit at the meeting point between financial reporting, governance and public trust. For trustees, chief executives and finance teams, the process is not simply an annual inspection of the...

Revenue Recognition for Small Charities: What the New Charity SORP Means in Practice

Revenue Recognition for Small Charities:   For many small charities, income recognition has traditionally been one of the most challenging areas of financial reporting. Trustees often need to determine whether grants, donations,...

FRS 102 Revenue Recognition Changes: What Businesses Need to Know

FRS 102 Revenue Recognition Changes: Executive Summary The amendments to FRS 102 effective for accounting periods beginning on or after 1 January 2026 represent one of the most significant changes to...

White Paper: The New Era of Charity Accounting and Reporting

Understanding SORP 2026 and the New Charity Accounting Thresholds – The New Era of Charity Accounting and Reporting  Executive Summary The UK charity sector is experiencing the most significant change to...

Why Choose Millet Audit for Independent Examinations?

Millet Audit is trusted by charities across the UK because of our professional approach, technical expertise, and commitment to delivering a supportive and straightforward service. We understand the challenges trustees face when managing financial reporting obligations and work closely with organisations to make the independent examination process as smooth, efficient, and manageable as possible. Our team provides clear communication, practical guidance, and responsive support throughout every stage of the engagement, ensuring that trustees always understand what is required and feel confident in the process. Whether your charity is undertaking its first independent examination or looking to move from an existing provider, we provide a reliable and professional service tailored to your organisation’s needs. By choosing Millet Audit, you gain a trusted partner committed to helping your charity remain compliant, transparent, and financially accountable while continuing to focus on the important work you do within your community. Contact us today.

Speak to Millet Audit Today

If your charity requires an independent examination, Millet Audit is here to help. Our on-site service allows charities across the UK to access professional support delivered in person at their premises, with everything handled face to face. We provide clear guidance, straightforward communication, and a reliable examination process designed to reduce stress and ensure full compliance with Charity Commission requirements. Whether you are preparing your accounts for the first time or looking to move from your current provider, our experienced team is ready to support you. Contact Millet Audit today to discuss your charity’s requirements and learn how our on-site independent examination services can help your organisation remain transparent, accountable, and financially confident.

Frequently Asked Questions

What is the difference between an independent examination and a statutory audit?

An independent examination is a simpler form of external financial review designed for charities that do not meet the thresholds requiring a full statutory audit. While both services involve reviewing a charity’s financial records, a statutory audit is more detailed and involves a higher level of testing and verification. Independent examinations are usually suitable for smaller charities that still need external oversight to meet Charity Commission requirements. At Millet Audit, we help charities determine which service is appropriate based on their income, structure, and governing documents. Our team explains the differences clearly so trustees fully understand their obligations. Both services aim to improve transparency and accountability, but independent examinations are generally less complex and more cost-effective for eligible charities. Through our on-site approach, we provide professional support and guidance throughout the entire process at your premises, ensuring your charity remains compliant and financially well managed.

Many charities in the UK are required to have an independent examination once their income exceeds certain thresholds set by the Charity Commission. In some cases, a charity’s governing document may also state that an independent examination is required even if the charity falls below those limits. The exact requirements can vary depending on the structure of the organisation and its annual income. At Millet Audit, we help charities understand whether they require an independent examination or a statutory audit. We review your circumstances carefully and provide straightforward advice so that trustees know exactly what is required. Ensuring compliance with Charity Commission rules is important because failing to meet reporting obligations can lead to penalties and reputational issues. Our on-site service makes it simple for charities across the UK to complete the examination process efficiently at their own premises, while receiving professional guidance and ongoing support from experienced specialists.

At Millet Audit, all charity independent examinations are carried out on site at your premises by experienced professionals. The process begins with an initial discussion to understand your charity’s structure, reporting requirements, and financial processes. We then provide a clear list of documents needed for the examination, which we review directly at your premises. Our team works through the records, communicates with trustees or finance staff face to face, and carries out the examination in line with Charity Commission guidance. On-site examinations are designed to keep disruption to a minimum, with every visit planned around your organisation, and queries resolved on the spot. Throughout the engagement, we remain available to answer questions and provide updates so you always know what stage the process is at. This thorough approach allows charities across the UK to access professional examination services efficiently while maintaining the high standards expected from a hands-on review.

Millet Audit is trusted by charities across the UK because we provide a professional, supportive, and thorough on-site service tailored to the needs of charitable organisations. We understand that trustees often balance financial responsibilities alongside the wider demands of running a charity, which is why we focus on making the examination process as straightforward and stress-free as possible. Our team combines technical expertise with clear communication, ensuring that trustees fully understand the process and any findings that arise. We work with charities of all sizes and provide practical guidance that goes beyond simple compliance. By working directly at your premises, we are able to provide efficient and dependable support nationwide without compromising on quality. Whether your charity is preparing for its first independent examination or changing providers, Millet Audit offers a reliable and experienced service focused on transparency, accountability, and long-term support.